§ 92-10. Qualifications for exemption; application.

A. 

To qualify as physically disabled for the purposes of this article, an individual shall submit to the Assessor a certified statement from a physician licensed to practice medicine in the State of New York, on a form prescribed and made available by the State Board of Equalization, which states that the individual has a permanent physical impairment which substantially limits one or more of such individual's major life activities, except that an individual who has obtained a certificate from the State Commission for the Blind and Visually Handicapped stating that such individual is legally blind may submit such certificate in lieu of a physician's certified statement.

B. 

Such exemption shall be granted only upon application by the owner or all of the owners of the real property on a form prescribed and made available by the State Board. The applicant shall furnish such information as the Board shall require. The application shall be filed, together with the appropriate certified statement of physical disability or a certificate of blindness, with the Assessor on or before the taxable-status date of the Town.

C. 

If the Assessor is satisfied that the improvement is necessary to facilitate and accommodate the use and accessibility by a resident who is physically disabled and that the applicant is entitled to an exemption pursuant to this article, the Assessor shall approve the application and enter the taxable assessed value of the parcel for which an exemption has been granted pursuant to this article on the assessment roll with the taxable property, with the amount of the exemption as determined pursuant to this article in a separate column. Once granted, the exemption shall continue on the real property until the improvement ceases to be necessary to facilitate and accommodate the use and accessibility of the property by the resident who is physically disabled.